Valid at participating locations. Referral payment amount, terms, conditions, and availability vary by location and are subject to change without notice. To qualify, your Friend must: (1) Be a new Liberty Tax customer; (2) Present your valid Liberty Send-A-Friend coupon in store; and (3) Prepare, file and pay for their tax return preparation in the store. Discount offer valid only for intended recipient, cannot be combined with any other offer, and may not be used toward past services. Other exclusions may apply. Void where prohibited by law. ​